Results 31 to 40 of about 8,207 (227)
Journal of Accounting Science, 2022 The research was conducted with the aim of developing internal controls in the accounting cycle, especially in accounting information systems based on the COSO Integrated Framework 2013.
L. Anggraini, Faradillah
semanticscholar +1 more source
Hebben de COSO-modellen toege voegde waarde voor de Rijksoverheid? [PDF]
MAB, 2007 In dit artikel wordt ingegaan op de toegevoegde waarde van de COSO-modellen voor de interne beheersing bij de Rijksoverheid. De aanleiding voor dit artikel is de rapportage van de Algemene Rekenkamer bij het jaarverslag van het Rijk over 2005.
Jan Droogsma
doaj +3 more sources
المتكامل في تحسين تقارير الاستدامة COSO تأثير الرقابة الداخلية وفقا لإطار لشركات النفط العراقية
Tikrit Journal of Administrative and Economic Sciences, 2022 The orientation towards preparing sustainability reports has become an urgent necessity that economic units bear in order to provide financial and non-financial information in a concise and reliable manner in order to meet the needs of stakeholders.
Bushra Jassim, Dijlah Abd
doaj +1 more source
Contextus, 2012 O estudo objetiva verificar se as características básicas recomendadas pelo COSO (2004) para o estabelecimento de um ambiente de controle estão sendo amplamente divulgadas conforme estabelece a Lei Sarbanes-Oxley no relatório da administração de empresas
Vinícius Costa da Silva Zonatto +1 more
doaj +3 more sources
Internal control system with focus on ISO 9001:2015 in banana Monterrey
Revista Arbitrada Interdisciplinaria Koinonía, 2019 The objective of this article is to design an internal control system under the focus of ISO 9001:2015 standards. An analysis of the internal control systems, the components of the Coso report (Committee of Sponsoring Organizations of the Treadway ...
Lizbeth Andrea Murillo Apolo +2 more
doaj +1 more source
Indonesian Accounting Literacy Journal, 2022 The purpose of this final project is to find out and evaluate the application of internal control over supplies at one of the UMKMs engaged in the culinary field, namely Limarasa Coffee Shop.
Desi Krisdianti, Iyeh Supriatna
semanticscholar +1 more source
Revista Arbitrada Interdisciplinaria Koinonía, 2019 Every organization sets goals to meet in the short and long term; To do this, it helps with different processes in which it is necessary to execute controls that allow to verify its correct operation.
Erika Priscila Zamora Cabrera +2 more
doaj +1 more source
Jurnal Ilmiah Akuntansi Kesatuan, 2022 In general, operational activities are activities that are the main source of income for a business entity, these operational activities also generate cash flow.
Muanas Muanas +1 more
semanticscholar +1 more source
The Updated COSO Report 2013 [PDF]
Journal of Modern Accounting and Auditing, 2015 This paper aims to investigate the issue relating to the internal control system of listed companies, according to the publication of the new framework COSO (Committee of Sponsoring Organization of Treadway Commission) updated in 2013. Since December 15, 2014 came into force the new framework on the procedures to implement and to make use of an ...
RIVA, PATRIZIA, Provasi, R.
openaire +2 more sources
ENERGY &ENVIRONMENTAL MATERIALS, EarlyView.A sustainable upcycling strategy transforms tungsten carbide–cobalt (WC–Co) soft scrap into high‐performance cathode materials. Recycled Co with trace nickel (Ni) is resynthesized into stabilized LiCoO2 with superior high‐voltage durability, while the recovered tungsten is further utilized as tungsten trioxide to enhance Ni‐rich cathode interfaces ...
Seulgi Kim +10 more
wiley +1 more source